if this was maliscous intent then you need to provide Google with your Logs to show themthe IP of the guy that clicked on your ads.
In all honesty though while I have managed to get back adsense accounts for people in the past, it is not that easy and you have to be whiter than white.
Opening another account is not an option because if the site, or the email domai, or the bank account or the ownership details of the new domain to old domain etc are the same as those of the old account, it IWLL raise a flag, just before you get to payout time, and your NEW account will be closed.



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